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我们在实行会计电算化的过程中,本着既要充分利用机器运算快,工作效率高,计算准确的特点,又要符合当前会计人员的工作习惯这一原则,对帐页输出与手工记帐习惯不一样的问题,作了些研究改进。现予介绍,供参考。一、帐页连续记载问题:目前,一些单位采用连续打印、自动换页的办法,存在两个问题,一是对于某些发生业务少的科目,只能空白一页或半页,就是业务量发生较多的科目,也不可能刚好打印满最后一页明细帐;二是在一个月终了,次月重新打印时必须重新置入新的一页帐页,上月的帐页出现很多空白且各帐页反面没有利用,使计算机输出的帐本比手工帐本明显加厚,一个科目中,每月业务也不连续,不便于查阅,而且脱离
In the process of implementing computerized accounting, we should make full use of the principle of making full use of machine operation, high efficiency and accurate calculation, and conforming to the working habits of current accountants. Account habits are not the same problem, made some research improvements. Presently, for reference. First, the account page continuous record of the problem: At present, some units using continuous printing, automatic paging approach, there are two problems, one for some of the less business subjects, only a blank page or a half pages, is the volume of business Occur more subjects, it is impossible to just print the last page of a detailed account; the second is the end of a month, the next month to re-print must re-insert a new page account last month’s account a lot of blank and The negative pages do not make use of, so that the computer output than the manual accounting books significantly thicker, a subject, the monthly business is not continuous, inconvenient to access, and out